会计信息质量检查是财政监督部门在会计监督实践中创造的“特色品牌”。财政部从1999年开始组织各地专员办每年集中对部分行业和企业开展会计信息质量检查,这种新的会计监督检查方式,同时追究企业的会计责任和社会中介机构的审计责任,取得了明显的成效,突出表现在:查出一批重大违法违规案件,树立了政府监管形象;通过发布公告,以点带面,体现了政府监管的威慑力;通过树立服务意识,开展行业性政策和问题分析研究,提高了监督层次。但从会计监督工作的长期性和艰巨性看,还必须在巩固现有成果的基础上进一步深化和完善,进一步增强会计信息质量检查工作的品牌特色。在认识上要做到“两个统一”第一,财政部门是会计信息质量检查的执法主体。财政监督部门 Accounting information quality inspection is the financial supervision department in the accounting supervision practice to create “specialty brand ”. Since 1999, the MOF has organized special commissioners’ offices around the country to focus on examining the quality of accounting information for some industries and enterprises each year. This new way of accounting supervision and inspection also investigates the accounting responsibilities of enterprises and the auditing responsibilities of social intermediaries, and has made obvious The results were as follows: Detected a number of major violations of laws and regulations and set up a government regulatory image. By issuing announcements, it reflected the deterrent power of government regulation and supervision. By establishing a sense of service, the Bank conducted industrial policies and issues analysis and research to improve The level of supervision. However, from the perspective of the long-term and arduous work of accounting supervision, we must further deepen and improve on the basis of consolidating the existing achievements and further enhance the brand features of the quality inspection of accounting information. First, the financial department is the main body of law enforcement of accounting information quality inspection. Financial supervision department